Pennsylvania legislation · 2025-2026 Regular Session
Pennsylvania HB2877: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, establishing the Returning Heroes Employment Tax Credit.
Status: In committee, October 21, 2026
What the bill says
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," establishing the Returning Heroes Employment Tax Credit.
From the introduced text, October 21, 2026:
An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; providing procedures for the payment, collection, administration and enforcement thereof; providing for tax credits in certain cases; conferring powers and imposing duties upon the Department of Revenue, certain employers, fiduciaries, individuals, persons, corporations and other entities; prescribing crimes, offenses and penalties," establishing the Returning Heroes Employment Tax Credit. The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: Section 1. The act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, is amended by adding an article to read: ARTICLE XVII-M RETURNING HEROES EMPLOYMENT TAX CREDIT Section 1701-M. Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Department." The Department of Labor and Industry of the Commonwealth. "Pass-through entity." A partnership as defined in section 301(n.0) or a Pennsylvania S corporation as defined in section 301(n.1). "Qualified tax liability." The liability for taxes imposed under Article III, IV or VI. The term does not include any tax withheld by an employer from an employee under Article III. "Qualified veteran." An individual who is certified by the department as a qualified veteran under 26 U.S.C. …